Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the company$$s costs:

Fixed Cost

per Month Cost per

Car Washed

Cleaning supplies $ $0\mathrm{.}60$

Electricity $ $1,400$ $ $0\mathrm{.}09$

Maintenance $ $0\mathrm{.}30$

Wages and salaries $ $5,000$ $ $0\mathrm{.}30$

Depreciation $ $8,400$

Rent $ $1,900$

Administrative expenses $ $1,500$ $ $0\mathrm{.}02$

For example, electricity costs are $$1,400$ per month plus $$0\mathrm{.}09$ per car washed. The company expects to wash $8,300$ cars in August and to collect an average of $$6\mathrm{.}00$ per car washed.

The actual operating results for August appear below.

Lavage Rapide

Income Statement

For the Month Ended August $31$

Actual cars washed $8,400$

Revenue $ $51,900$

Expenses:

Cleaning supplies $5,480$

Electricity $2,117$

Maintenance $2,730$

Wages and salaries $7,850$

Depreciation $8,400$

Rent $2,100$

Administrative expenses $1,566$

Total expense $30,243$

Net operating income $ $21,657$

Required:

Prepare a flexible budget performance report that shows the company$$s revenue and spending variances and activity variances for August. $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$